E4-7 Kay Magill Company had the following adjusted trial balance. KAY MAGILL COMPANY Adjusted Trial Balance For the Month Ended June 30, 2019 Adjusted Trial Balance Account Titles Debit Credit Cash Accounts Receivable Supplies Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Miscellaneous Expense Supplies Expense Salaries and Wages Payable 3,712 3,904 480 $ 1,556 160 4,000 1,760 628 4,300 1,344 256 1,900 448 $12,224 $12,224 Instructions (a) Prepare closing entries at June 30, 2019 (b) Prepare a post-closing trial balance